Last but not least, Croatian cuisine made its mark mostly in the desserts department. Crêpes, doughnuts, jams, myriad types of biscuits and cakes, all make a contribution to the average Montenegrin's waist-line. Vienna-style bread is the most prevalent type of bread in the shops.

Montenegrin cuisine also varies geographically; the cuisine in the coastal area differs from the one in the northern highland region. The coastal area is traditionally a representative of Mediterranean cuisine, with seafood being a common dish.

475 fund

In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.

References

130–30 fund

A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.

A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.

Online and offline

The terms "online" and "offline" have specific meanings in regard to computer technology and telecommunications in which "online" indicates a state of connectivity, while "offline" indicates a disconnected state. Common vernacular extended from their computing and telecommunication meanings and refers specifically to an Internet connection. Lastly, in the area of human interaction and conversation, discussions taking place during a business meeting are "online", while issues that do not concern all participants of the meeting should be "taken offline" — continued outside of the meeting.

Definitions

In computer technology and telecommunication, online and offline are defined by Federal Standard 1037C. They are states or conditions of a "device or equipment" or of a "functional unit". To be considered online, one of the following may apply to a system: it is under the direct control of another device; it is under the direct control of the system with which it is associated; or it is available for immediate use on demand by the system without human intervention.